https://www.taxtmi.com/caselaws?id=11196 In a HC decision on a block assessment, the court deleted an addition of Rs. 30 lakhs where the assessee proved the identity of shareholders through responses to summons under s.131 and documentary evidence (PAN/GIR, ration card, etc.). The documents were neither controverted nor disproved by the AO, so the failure to physically produce shareholders before the AO did not sustain the addition. The addition was therefore set aside. en-us Fri, 09 Jan 2004 00:00:00 +0530 Wed, 24 Sep 2025 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11196 In a HC decision on a block assessment, the court deleted an addition of Rs. 30 lakhs where the assessee proved the identity of shareholders through responses to summons under s.131 and documentary evidence (PAN/GIR, ration card, etc.). The documents were neither controverted nor disproved by the AO, so the failure to physically produce shareholders before the AO did not sustain the addition. The addition was therefore set aside. Case-Laws Income Tax Fri, 09 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11196